(1.) THE writ jurisdiction of this Court is sought to be invoked to interfere with the order dated 21. 11. 2000, passed by the Deputy Commissioner of Taxes, Guwahati Zone-C, Guwahati, respondent No. 6 under Section 36 (1) of the Assam General Sales Tax Act, 1993 (hereinafter also referred to as the 'act'), directing fresh assessment of the taxable turnover of the petitioner for the assessment years 1995-96, 1996-97, 1997-98, as well as the consequential demands made. While issuing rule on 4. 5. 2001, this Court had suspended the operation of the impugned order and the proposed exaction
(2.) I have heard Mr. G. K. Joshi, Senior Advocate assited by Mr. R. K. Joshi, Advocate for the petitioner and Mr. R. Dubey, learned Standing counsel, Finance Department for the respondents.
(3.) THE pleaded facts in short, are that the petitioner is a sole-proprietorship concern and is registered as a small-scale industrial unit with permanent registration certificate No. 02/05/05182, dated 19. 3. 1994, issued by the General Manager, District Industries Centre, Kamrup, Guwahati. It manufactures marble sinks, marble flower tops and marble tiles. It sells it's products within the State of Assam, as well as beyond. The Government of Assam evolved the 1991 Industrial Policy (hereinafter also referred to the 'policy') and thereunder framed the 1991 Incentive Scheme (hereinafter for short as 'scheme'), offering various concessions to new industrial units for securing rapid industrial development of the State within a time frame. Being inspired and assured by the various concessions under the Scheme, the petitioner undertook the established of its new industrial unit complying with the terms and conditions specified therein. It stated its commercial production on 13. 1. 1994 and since then has been manufacturing the above commercial items. It also submitted an application before the respondent No. 4, Udyog Sahayak, District Industries Centre, Kamrup, Guwahati-781024, for being granted the eligibility certificate under the Scheme, for availing sales tax exemption in respect of the aforementioned finished products, as well as other incentives. The above authority being satisfied that the petitioner had taken the necessary effective steps with regard to its establishment and was entitled to the same, granted Eligibility Certificate in form No. 11a bearing No. DIC/k (US) EC-91/274 (93-94) SL-169, dated 22. 3. 1994 in its favour. Thereunder, the petitioner was granted sales tax exemption under the Policy for the period from 13. 1. 1994 to 12. 1. 2001 on the sale of finished products, as well as in respect of State Capital Investment Subsidy. Consequent thereto, the petitioner became eligible to the benefit of sales tax exemption during the above period. In terms of paragraph 6 of the Incentives enumerated in Part-III of the Scheme, the petitioner was entitled to sales tax exemption on the purchase of raw materials and sales of finished products for a period of 7 years. On being issued the eligibility certificate, it thereafter, submitted the same before the Senior Superintendent of Taxes, Unit-D, Guwahati, for the issue of authorization certificate to avail such tax exemption. The said authority, however, kept the matter pending without assigning any reason.